(In the world and the Hereafter)

Meaning: in their affairs; so you may adopt what is most beneficial for both, and avoid what harms you and does not benefit you, or what harms you more than it benefits you.

"The neighbor" (referring to the placement of the phrase) after assuming an omitted noun (mudaf), is connected to "you reflect" after restricting it to the first [life]. It is said: It is permissible for it to be connected to "He makes clear," meaning: He makes clear to you the verses regarding the affairs of the world and the Hereafter (so that you may reflect).

Reflection was brought forward for emphasis, though it is argued that this opposes the apparent structure of the discourse, and that the expectation of the principle of reflection is not the ultimate purpose of the generality of the clarification. Therefore, the reflection must be general, meaning: so that you may reflect on the affairs of the world and the Hereafter. There is a weakness in the repetition.

It is also said: It is connected to an implied element that serves as a state (hal) from the verses, meaning: He makes them clear to you while they exist in both, i.e., explaining your conditions related to them. The weakness of this is evident.

Some do not consider "so that you may reflect" as the connection, but rather make the aforementioned [phrase] connected to it, meaning: God made the verses clear to you so that you may reflect on the world and its transience, and the Hereafter and its permanence, and thereby learn the superiority of the Hereafter over the world. This is narrated from Ibn Abbas (may God be pleased with them both), Qatada, and al-Hasan.

(And they ask you about orphans)

This is a conjunction to what preceded it from its counterpart. Abu Dawud, al-Nasa’i, Ibn Jarir, and a group narrated from Ibn Abbas (may God be pleased with them both) that he said: When God Almighty revealed: "And do not approach the wealth of the orphan except in the way that is best" and "Indeed, those who consume the wealth of orphans unjustly," anyone who had an orphan under their care separated their food and drink from the orphan’s food and drink. They would set aside some of the orphan’s food, and it would either be kept for the orphan until they ate it, or it would spoil and be thrown away. This became burdensome for them, so they mentioned it to the Messenger of God (peace be upon him), and this was revealed.

The meaning is: They ask you about managing the affairs of orphans, or dealing with their wealth, or about their state and how to behave with them.

(Say: "Improvement for them is best.") Meaning: Associating with them in a manner that results in their improvement, or the improvement of their wealth through development and preservation, is better than avoiding them. In the first interpretation, the purpose of the thing is used in place of the thing itself.

(And if you mix with them, they are your brothers.) This is a conjunction to the preceding, and the intent is to urge association provided it is for improvement, absolutely. That is: you may mix with them in food, drink, housing, and intermarriage, fulfilling what is appropriate for you, for they are your brothers—that is, in religion. This is how Ibn Abbas (may God be pleased with them both) read it.

Abd ibn Humayd narrated from him: "The mixing is for you to drink from their milk and they drink from yours; they eat from your bowl and you eat from theirs; they eat from your dates and you eat from theirs."

Abu Muslim al-Isfahani chose the view that the "mixing" refers to intermarriage, and supported this with what al-Zajjaj reported: that they used to oppress orphans by marrying ten of them and consuming their wealth, so the rules regarding orphans were tightened to the point that they feared marrying them. Then this verse was revealed, informing them that improvement for them is the best of things, and that mixing with them through marriage while intending improvement is permissible.

He supported this by noting that:

1. This interpretation provides a foundational purpose, as the mixing of property was understood from what preceded.
2. Intermarriage is mixing with the orphan themselves, unlike others.
3. The relevance to His saying "they are your brothers" becomes apparent, as it is conditional upon Islam; for if an orphan is a polytheist, one must seek improvement in mixing with them in matters other than intermarriage.
4. It integrates the subsequent prohibition with what precedes it, as if to say: The recommended mixing is only for those orphans who are your brothers. If the orphan is a polytheist woman, do not do that.

It is not hidden that what al-Zajjaj reported is weaker than al-Zajjaj [himself], as it is not established in the causes of revelation in any relied-upon book, and al-Zajjaj and his peers are not masters of this discipline. The existence of a foundational purpose does not negate the urging of mixing, because the people had avoided it entirely, and the generality of "mixing" is more apparent than restricting it to intermarriage. The relevance and order are achieved by including intermarriage within the general concept of mixing.

"And God knows the corruptor (of their affairs through mixing, from the improver of them thereby, so He will reward each according to their deed or their intention.)" The verse contains both a warning and a promise. The corruptor is mentioned first to emphasize instilling fear in him. The definite article "al" in both instances is for reference (or it is said: for comprehensiveness, with the referenced being included primarily). The word "min" (from) is for differentiation. He implied the meaning of "distinguishes" in "knows," which is why he connected it with "min."

(And if God had willed, He could have put you in difficulty.) Meaning: He could have tightened things for you and not permitted you to mix with them, or He could have made whatever wealth of the orphans you touched a source of ruin, as Ibn Abbas (may God be pleased with them both) said. The origin of "al-i'nat" (difficulty) is driving one to a hardship that is not easily borne. It is said, "The bone 'anata" (suffered hardship) if it becomes weakened or broken after being set. The object of the will is omitted because the response points to it; this implies the perfection of His mercy and kindness, as He did not attach His will to what burdens us, even in the wording. This sentence serves as a reminder of God's favor upon the guardians of orphans.

(Indeed, God is Exalted in Might) Overcoming His command; no matter is too difficult for Him, including your difficulty. (Wise) The Agent of His actions according to what wisdom necessitates and what the capacity—which is the basis of accountability—can bear.

This sentence is a coda and confirmation for what preceded regarding the ruling of negation and affirmation; meaning, even if He had willed, He could have burdened you because He is Exalted in Might, but He did not will it because He is Wise.

In the verse, as al-Kiya stated, is evidence for those who permit mixing the wealth of the guardian with the wealth of the orphan, and disposing of it through buying, selling, and investment if it accords with improvement. It also contains evidence for the permissibility of ijtihad (legal reasoning) regarding the rulings of emerging events, because the "improvement" mentioned in the verse is only known through ijtihad and preponderant opinion. It also indicates that there is no harm in disciplining the orphan and striking them gently for their improvement.

Its relevance to what precedes is that since He mentioned the questioning regarding wine and gambling—and in abandoning them there was a consideration for the development of wealth—it was appropriate to consider the state of the orphan. The common link between the two verses is that in abandoning wine and gambling is the improvement of one's own state, and in considering the states of orphans is the improvement of others who are unable to improve themselves. Whoever abandons the former and performs the latter has combined benefits for both himself and others.